I have done this in the past...not as a resell, but opened up a card and purchased a few for family as gifts when it was the same deal for iPad2's (xmas, bday, etc)....
As others have said, this coupon stacking has worked, will it keep working in the future, I highly doubt it if people are buying 3 or more at a time and then flipping them for profit.
My wife (for honesty sake) did open up a card too, she bought 4, sold three to people for cash at just below Apple.com price (and no tax) and ended up having her iPad for almost nothing. And for her, its just a paperweight so I'm glad she didnt pay anything close to retail price.
Not to thread crap, but involving a credit card application should not be counted towards the deal itself. You can apply for a card and get 500 in bonus and use it to buy an iPad, can you claim you are getting it for free so it's a hot deal? It's only a deal for people who spent enough at this store (hence the store credit card is actually useful ). just my personal opinion.
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